- from TAXGATE
In a final judgement (case no. 5 K 9/25), the Hamburg Fiscal Court ruled that income-related expenses of a foundation that are incurred in...
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10th anniversary: Interest barrier at the Federal Constitutional Court
- from Ilkan Dadusut
On 14 October 2015, the Federal Fiscal Court (case no. I R 20/15) referred the question to the Federal Constitutional Court as to whether the regulations on the interest barrier...
BMF: Inheritance tax treatment of the appointment of a successor beneficiary of a Liechtenstein family foundation during the founder's lifetime
- from Tobias Stiegler
The BFH ruling (II R 50/22) was published in the Federal Tax Gazette on 18 August 2025 and is therefore generally applicable beyond individual cases.
Tax optimisation iS. Parental allowance in 2025 and 2026
- from Stephan Scheffold
In Germany, parents are financially supported by the state after the birth of a child under certain conditions so that they can take their time to...
Munich tax court: Legal dispute in the event of relocation of the administrative headquarters of an FL foundation to Germany
- from Tobias Stiegler
In its judgement of 13 August 2020, the Munich Fiscal Court ruled that the assets of an effectively established, legally independent and therefore non-transparent...
Income tax trap with the matrimonial property regime swing - current BFH ruling
- from Markus Schenk
If assets within a family are unequally distributed between the spouses, assets can be separated from the spouses' economic assets by means of the so-called...
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BFH confirms the "Hamburg model" - family home in a GbR can be transferred free of inheritance and gift tax!
- from Stephan Scheffold
What is the Hamburg model? If spouses do not hold their family home as fractional ownership, but as the property of a (spousal or family) GbR, the...
Artificial intelligence in accounting - efficiency, precision and new opportunities for companies
- from TAXGATE
Accounting is changing. While the manual recording of receipts used to dominate day-to-day work, digital processes are increasingly taking...
Transfer pricing documentation in the USA: Increasing relevance for customs purposes
- from Carsten Schmid
Transfer pricing documentation has traditionally been an instrument for the tax protection of multinational companies vis-à-vis the US tax authority, the IRS. With the tightening of customs policy...
Hamburg tax court: Family foundation and free float dividends
- from TAXGATE
In a final judgement (case no. 5 K 9/25), the Hamburg Fiscal Court ruled that income-related expenses of a foundation that are incurred in...
BMF: Inheritance tax treatment of the appointment of a successor beneficiary of a Liechtenstein family foundation during the founder's lifetime
- from Tobias Stiegler
The BFH ruling (II R 50/22) was published in the Federal Tax Gazette on 18 August 2025 and is therefore generally applicable beyond individual cases.
Tax optimisation iS. Parental allowance in 2025 and 2026
- from Stephan Scheffold
In Germany, parents are financially supported by the state after the birth of a child under certain conditions so that they can take their time to...
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